Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

This consultation invites views and comments on the revision of the Code of Audit Practice of the Auditor General for Wales.

The consultation document sets out a proposed new Code that includes changes in response to significant factors in the context in which audit and related functions are undertaken.

Following the consultation, the Auditor General intends to publish a revised Code early in 2025.

Related Report

Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

Consultation questions

Do you agree with the overall increased emphasis on proportionality in relation to audit work?

Do you agree with the new explicit requirement for auditors to apply professional scepticism in their work?

Do you agree with the strengthened provisions for independence?

Do you agree with the particular emphasis on proportionality and efficiency in relation to dealing with correspondence from the public and the related functions of giving electors the opportunity to ask questions and considering objections?

Do you have any comments on any of the other proposed changes to the Code?

Do you have any comments on whether any of the proposed changes to the Code could affect people sharing protected characteristics or wish to highlight any other potential equality impacts?

Do you have any comments on whether any of the proposed changes to the Code could affect opportunities for people to use the Welsh language or affect treating the Welsh language no less favourably than the English language?

How do you think the Code could be revised so that it would have no or fewer adverse effects and more positive effects on opportunities for people to use the Welsh language or on treating the Welsh language no less favourably than the English language?

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Complete and return to: info@audit.wales

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Complete and return to:

Code Consultation
Audit Wales
1 Capital Quarter
Tyndall Street
Cardiff
CF10 4BZ

Telephone 02920 320 500

You can view our privacy policy regarding this consultation on our website.

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Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

Related Report

Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

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Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

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Consultation on revision of the Code of Audit Practice of the Auditor General for Wales

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